South African Tourist Board v Revenue And Customs [2014] UKUT 280 (TCC) (25 June 2014)

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United Kingdom Upper Tribunal (Tax and Chancery Chamber)

You are here: BAILII >> Databases >> United Kingdom Upper Tribunal (Tax and Chancery Chamber) >> South African Tourist Board v Revenue And Customs [2014] UKUT 280 (TCC) (25 June 2014)
URL: http://www.bailii.org/uk/cases/UKUT/TCC/2014/280.html
Cite as: [2014] UKUT 280 (TCC)

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REVENUE AND CUSTOMS

VAT – input tax recoverability – s 26 VATA – reg 103 VAT Regulations – whether certain activities of appellant would be taxable supplies if made in the UK – whether supplies made for a consideration – art 2, Principal VAT Directive – Apple and Pear; Tolsma – whether appellant acting as a taxable person – economic activity – art 9, Principal VAT Directive

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URL: http://www.bailii.org/uk/cases/UKUT/TCC/2014/280.html

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	United Kingdom Upper Tribunal (Tax and Chancery Chamber)
You are here: BAILII >> Databases >> United Kingdom Upper Tribunal (Tax and Chancery Chamber) >> South African Tourist Board v Revenue And Customs [2014] UKUT 280 (TCC) (25 June 2014) URL: http://www.bailii.org/uk/cases/UKUT/TCC/2014/280.html Cite as: [2014] UKUT 280 (TCC)